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Income Taxes (Details 2) - USD ($) | Dec. 31, 2023 | Dec. 31, 2022
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Deferred tax asset: |  |
Net operating loss carryovers (1) | $ 5,283,016 | $ 3,828,947
Claims reserve discount | 1,204,334 | 1,238,544
Unearned premium | 2,742,603 | 3,574,840
Deferred ceding commission revenues | 1,986,782 | 2,230,109
Net unrealized losses on securities | 3,357,463 | 4,920,837
Other | 1,153,903 | 503,692
Total deferred tax assets | 15,728,101 | 16,296,969
Deferred tax liability: |  |
Investment in KICO (2) | 759,543 | 759,543
Deferred acquisition costs | 4,158,538 | 5,002,085
Intangibles | 105,000 | 105,000
Depreciation and amortization | 153,201 | 99,183
Total deferred tax liabilities | 5,176,282 | 5,965,811
Net deferred income tax (liability) asset | $ 10,551,819 | $ 10,331,158

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